HS 080232 Shelled
Quick Answer: Walnuts imported under HS 080232 enter the UK at 4.00%, the EU at 5.10%, and the US at 26.5¢/kg (MFN rate). This code specifically covers shelled walnuts, meaning the outer shell has been removed. Importers should be aware of the significant ad valorem duty in the US, which can be substantial for high-value shipments, contrasting with the per-kilogram rate. Free trade agreement provisions may offer reduced or eliminated duties for qualifying origins in the US. CustomTariffs aggregates this data, highlighting the importance of origin verification for duty optimization.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0802320000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0802320000 | 5.10 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0802320000 | 26.5¢/kg | Free (17 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 0802.32?
Imports of Shelled may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 080232 cover?
This subheading covers shelled nuts of the genus *Corylus* (hazelnuts or filberts) and *Macadamia* nuts, presented without their shells. According to the World Customs Organization's Harmonized System Nomenclature, this classification is specifically for hazelnuts and macadamia nuts that have undergone the shelling process, meaning their hard outer pericarp has been removed. Official definitions from the USITC Harmonized Tariff Schedule and the EU TARIC database confirm that only the kernel of these nuts, after shelling, falls under this code.
What falls outside HS 080232?
The following products are excluded from HS 080232: whole or shelled nuts of other genera not specified, such as almonds (HS 080211/080212), walnuts (HS 080231), or pistachios (HS 080250). Additionally, unshelled hazelnuts and macadamia nuts are classified under HS 080231. Products that are roasted, salted, or otherwise prepared beyond simple shelling, such as candied nuts or nut flours, would also be classified in different headings, typically within Chapter 20 for prepared nuts.
What are common classification mistakes for HS 080232?
A common error is misclassifying shelled nuts based on their origin or minor processing. For instance, mistaking shelled pistachios for shelled hazelnuts or macadamias, or classifying shelled nuts that have been lightly toasted as falling under this code when they should be in a prepared nuts category. Adherence to General Interpretative Rule 1 and Rule 3 is crucial, ensuring classification is based on the essential character of the product as defined by the WCO and national tariff schedules, not on secondary attributes.
How should importers classify products under HS 080232?
The correct procedure for classifying products under HS 080232 involves first identifying the specific type of nut. If the product is a shelled hazelnut or macadamia nut, and it is not otherwise prepared or preserved, then HS 080232 is the appropriate code. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, to confirm the exact wording and any specific notes or exclusions associated with this subheading.
How is the duty calculated for products under HS 080232?
A shipment of 1,000 kilograms of shelled hazelnuts, declared at a customs value of $7,000 USD, would attract a US duty of $350.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared customs value ($7,000 USD × 0.05 = $350.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 080232.
Which trade agreements reduce duties for HS 080232?
Several free trade agreements may reduce the applicable duty rate for HS 080232, including the United States-Mexico-Canada Agreement (USMCA), which can offer duty-free entry for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may provide duty-free treatment for products from designated developing countries. To claim preference under USMCA, a valid origin declaration is required, while GSP typically necessitates a GSP Form A or a self-certified origin statement depending on the importing country's regulations.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 080232 (Shelled nuts, n.o.p.)?
Import duty rates for HS code 080232, which covers shelled nuts not elsewhere specified, vary significantly by country and trade agreement. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 4.00% ad valorem. However, preferential rates are available for certain trading partners. For instance, imports from Australia (AU) and Chile (CL) may be Free. The EU's TARIC system and the UK Trade Tariff also provide specific rates, often with preferential adjustments. Always consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates.
How is the duty calculated for HS 080232 when a specific rate per kilogram applies?
When a duty rate is expressed as a specific amount per kilogram (¢/kg), the duty is calculated by multiplying the weight of the imported goods in kilograms by the specified rate. For example, if the duty rate is 26.5¢/kg and you import 1,000 kg of shelled nuts classified under 080232, the total duty would be 1,000 kg * 26.5¢/kg = 26,500¢, which is equivalent to $265.00 USD. This calculation method is common for bulk commodities to ensure consistent duty amounts regardless of price fluctuations.
What documentation is typically required for importing shelled nuts under HS code 080232?
When importing shelled nuts under HS code 080232, standard import documentation is generally required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill as proof of shipment. Depending on the origin and destination country, phytosanitary certificates may be necessary to ensure the nuts are free from pests and diseases. Importers should also be prepared to provide proof of origin if claiming preferential duty rates under a Free Trade Agreement (FTA).
Which trade agreements commonly offer preferential duty rates for HS code 080232?
Several trade agreements can provide preferential duty rates for HS code 080232. For example, the United States has FTAs with countries like Chile (CL), Australia (AU), and South Korea (KR), which often grant reduced or duty-free entry for qualifying goods. The European Union's Generalized Scheme of Preferences (GSP) and its numerous Association Agreements also offer preferential treatment to goods originating from specific developing countries and partner nations. Similarly, the UK's trade agreements post-Brexit may offer preferential rates. It is crucial to verify the specific terms and rules of origin for each agreement to determine eligibility.
What are the classification criteria for HS code 080232, and how does it differ from other nut classifications?
HS code 080232 specifically covers 'Shelled nuts, n.o.p.' (not elsewhere provided). The primary classification criterion is that the nuts must be shelled (i.e., the outer shell removed). The 'n.o.p.' designation means it applies to shelled nuts that are not specifically listed under other subheadings within Chapter 08 of the Harmonized System. For instance, specific shelled nuts like almonds (080212) or walnuts (080231) have their own dedicated HS codes. Therefore, if you are importing shelled pistachios, hazelnuts, or pecans that do not have a more specific subheading, they would likely fall under 080232. Always ensure the nuts are indeed shelled and not covered by a more precise classification.